Said Jumaa - Page 4

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               given you a prior opportunity to contest the liability.                
               Therefore, IRC 6330(c)(2)(B),a statutory bar against                   
               contesting the liability in the context of a collection                
               due process hearing, maybe applicable.  If you are                     
               interested in Audit Reconsideration, please follow                     
               procedures outlined in the enclosed publication 3598,                  
               and send that information to the address indicated.                    
               Your collection due process hearing will consist of a                  
               discussion on collection alternatives only.                            
               For me to consider alternative collection methods such                 
               as an installment agreement or offer in compromise, you                
               must provide any items listed below.  In addition, you                 
               must have filed all federal tax returns due.                           
                    •    A completed Collection Information Statement                 
                         (Form 433-A for individuals and/or Form 433-B                
                         for businesses.)                                             
                    •    Signed tax return(s) for the following tax                   
                         periods.  Our records indicate they have not                 
                         been filed:                                                  
                         Type of Tax:   1040                                          
                         Period or Periods: 12/31/1999, 12/31/2000,                   
                         12/31/2001, 12/31/2002, 12/31/2003,                          
                         12/31/2004, 12/31/2005                                       
                    •    Proof of estimated tax payments for the pe-                  
                         riod(s) listed below: 12/31/2006                             
               Please send me the items above within 14 days from the                 
               date of this letter.  I cannot consider collection                     
               alternatives in your hearing without the information                   
               requested above.  I am enclosing the applicable forms                  
               and a return envelope for your convenience.  [Repro-                   
               duced literally.]                                                      
               Petitioner did not respond to the settlement officer’s April           
          24, 2006 letter or provide any of the information requested in              
          that letter.                                                                
               On June 13, 2006, the settlement officer held a telephonic             
          Appeals Office hearing (hearing) with petitioner.  During that              

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